Draft Documents for Public Comment

Customs and Excise Act, 1964

Draft amendments to rules and forms

• Draft amendments to the rules under sections 21(1), 60 and 120 – Storage of imported bunker fuel in special customs and excise storage warehouses
  • DA 185 – Application form – Registration or Licensing of Customs and Excise Clients
  • DA 185.4B4 – Licensing Client Type 4B4 – Special storage warehouse
  • DA 185.4B17 – Licensing Client Type 4B17 – Marine remover of imported bunker fuel

Comments on rules and forms to be recorded on the Customs & Excise Rule Amendments Comment Sheet.

Draft amendments to Schedule

• Draft amendment to Schedule – Additional Note 1(h) to Chapter 27 of Schedule No. 1

Comments on the schedule to be recorded on Customs & Excise Tariff Amendments Comment Sheet.

Explanatory Note
Refer to the draft rules.

Date published: 19 April 2024

Comments on rules and forms: C&[email protected]

Comments on Schedule: [email protected] 

Income Tax Act, 1962

Draft Interpretation Note

Draft Interpretation Note – Income Tax Exemption: Water Services Provider

Explanatory Note
This Note provides guidance on the interpretation and application of the definition of “water services provider” in section 1(1) for purposes of the exemption of the receipts and accruals of a qualifying water services provider from normal tax under section 10(1)(t)(ix).

Date published: 3 May 2024

[email protected]